91. Either on their own or in combination with other supervisory tools, competent authorities …

Either on their own or in combination with other supervisory tools, competent authorities should consider using on-site inspections, in particular, when supervising subjects of assessment that present a significant and very significant level of ML/TF risk. These inspections include, at least, a review of subjects of assessment ’s AML/CFT policies and procedures and an assessment of how they are implemented in practice through, inter alia, interviews with key personnel, testing of systems used in the AML/ CFT compliance and a review of the risk assessment and customer files. Based on the scope and complexity of the subjects of assessment ’s business, competent authorities should consider whether the full scope on-site inspection will cover the entire business of the subject of assessment or whether it is more feasible to focus on a specific business line within the subject of assessment. Although, where the scope is limited to a specific business line, competent authorities should develop an understanding of the touch points between the systems and controls applied within that business line and those applied in the wider institution and, where weaknesses in the business line’s systems and controls are identified, competent authorities should seek to assess whether and how this may have an impact on the entire subject of assessment.

1. Áttekintés

1.1 Hivatkozások

1.2 Azonosított követelmények

1.3 Kapcsolódó szabványok

2. Azonosított követelmények

3. Kapcsolódó szabványok

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  EN: Guidelines and other publications of the European Banking Authority (EBA), https://www.eba.europa.eu/. © European Banking Authority. Reproduction is authorised provided the source is acknowledged (EBA legal notice). Divided into sections and converted into the GRCA format, the wording unchanged. Only the versions published by the EBA are authoritative.

  DE: Leitlinien und weitere Veröffentlichungen der Europäischen Bankenaufsichtsbehörde (EBA), https://www.eba.europa.eu/. © European Banking Authority. Wiedergabe mit Quellenangabe gestattet (Rechtlicher Hinweis der EBA). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Maßgeblich sind allein die von der EBA veröffentlichten Fassungen.